Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.01. General Regulations |
Sec. 03.04.01.9999. Administrative History
Effective date:
Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324)
Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844)
Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Regulation .02 effective August 4, 1970
Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844)
Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Regulation .03E-G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Regulation .04 effective July 24, 1969
Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Regulation .05 effective July 24, 1969
Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Regulation .06 effective October 17, 1968
Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
------ Annotations:
COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
COMAR 03.04.01.03E cited in Ward Europa v. Comptroller